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DISTRIBUTION AGREEMENTS | 9 Months Ended
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Sep. 30, 2020
DISTRIBUTION AGREEMENTS |
DISTRIBUTION AGREEMENTS | 11. DISTRIBUTION AGREEMENTS ​ In accordance with ASC 420, the Company expenses distributor termination costs in the period in which the written notification of termination occurs. The Company incurred no termination costs for the three- months ended September 30, 2020 and 2019. The Company incurred termination costs of $0.2 million and $11.0 million for the nine-months ended September 30, 2020 and 2019, respectively. ​ In the normal course of business, amounts received pursuant to new and/or amended distribution agreements entered into with certain bottlers/distributors, relating to the costs associated with terminating agreements with the Company’s prior distributors, are accounted for as deferred revenue and are recognized as revenue ratably over the anticipated life of the respective distribution agreement, generally 20 years. Revenue recognized was $10.5 million and $10.7 million for the three- months ended September 30, 2020 and 2019, respectively. Revenue recognized was $31.6 million and $35.6 million for the nine-months ended September 30, 2020 and 2019, respectively.

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